ARTICLE 6: CUSTOMS ELECTRONIC SYSTEM

When the provisions of this Law require to transmit, submit information or perform any procedure before the customs authority, these must be made through the electronic customs system (RLA: Art. 1) by electronic (LA: Art. 2), or digital document (LA: Art. 2) as required, using the advanced electronic signature, (LFD: Art. 78), digital seal (RLA: Art. 6) or other means technological identification, in the terms and conditions established by the Service Tax Administration (Servicio de Administración Tributaria) by means of rules (RGCE 2022: Regla 1.9.1), in which it will also be possible to determine the cases in which the information or the procedure must be presented through means other than electronic or digital. The Service Tax Administration (Servicio de Administración Tributaria) will indicate through rules the technological means of identification referred to in this article.

Advanced electronic signature or digital stamp (RLA: Art. 6) covered by a valid certificate or any other technological means of identification, which is used in the transmission or presentation of an electronic or digital document, will produce the same effects that the laws grant to the information presented with handwritten signature (RGCE 2022: Regla 3.1.12). Advanced electronic signature, digital stamps (RLA: Art. 6) and their respective certificates must be processed and are subject, as applicable, to the provisions of the Federal Fiscal Code (Código Fiscal de la Federación). (CFF: Art. 17D)

When the electronic or digital document is received in the electronic customs system, it will generate the respective acknowledgment, which will prove that the document was transmitted and it will be presumed, unless proven otherwise, that it was received in the system, on the date and time that is stated in the aforesaid acknowledgment of receipt.

The electronic or digital document received in the electronic customs system shall have full legal and evidential value and shall be kept by the obligors in the format in which it was generated and in the electronic file, in the places and for the terms established in the Federal Fiscal Code (Código Fiscal de la Federación), as part of the accounting, should be made available to the tax authority when required for purposes of its competence, even for collation or certify information in related data or documents. (CFF: Art. 67)

In case of discrepancy, between the information in data and documents contained in the electronic or digital document received in the electronic customs system, with respect to that contained in the electronic file of the obligated parties, the first will prevail, unless there is evidence to the contrary that the interested parties may contribute during the procedure that corresponds in terms of this Law.

Irrespective of the provisions of the article 36- A of this Law (LA: Art. 36A) other applicable legal provisions, in order to verify the proper compliance of tax and customs obligations, taxpayers, responsible for solidarity third parties must keep the documentation related to foreign trade operations in the form that has been issued or obtained. (RLA: Art. 77)